Rule: 61H1-20.0092 Prev   Up   Next

Rule Title: Government Auditing Standards
Department: DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION    Add to MyFLRules Favorites
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Division: Board of Accountancy
Chapter: DEFINITIONS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 11/3/2013
History Notes: Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 10-28-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly 21A-20.0092, Amended 10-19-94, 9-30-97, 9-29-02, 9-21-10, 11-3-13.
References in this version: Ref-03271 Government Auditing Standards, December 2011 Revision
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
61H1-20.0092
Government Auditing Standards 13707184 Effective:
11/03/2013
View Text Change
61H1-20.0092
Government Auditing Standards 13519780 9/16/2013
Vol. 39/180
View Text Proposed
61H1-20.0092
The Board proposes the rule amendment to update the Government Audit Standards issued by the Comptroller General of the United States. 13412789 8/21/2013
Vol. 39/163
View Text Development
61H1-20.0092
The Board proposes the rule amendment to update the Government Audit Standards issued by the Comptroller General of the United States. 13330727 8/5/2013
Vol. 39/151
View Text Final
61H1-20.0092
Government Auditing Standards 9122091 Effective:
09/21/2010
View Text Proposed
61H1-20.0092
The Board proposes the rule amendment to provide a website by which to obtain the Government Auditing Standards. 8920137 7/30/2010
Vol. 36/30
View Text Withdrawal
61H1-20.003
......
Client, Enterprise, Assembled Financial Statements, Offer to Perform or Perform Services Involving Assembled Financial Statements, Standards for Assembled Financial Statements, Generally Accepted Accounting .... 8917712 7/30/2010
Vol. 36/30
View Text Change
61H1-20.008
......
Generally Accepted Auditing Standards, Standards for Accounting and Review Services, Government Auditing Standards, Rules of the Auditor General, Standards for Accountants Services on Prospective Financial .... 8155292 1/15/2010
Vol. 36/02
View Text Change
61H1-20.0092
Government Auditing Standards 7783394 10/16/2009
Vol. 35/41
View Text Proposed
61H1-20.003
......
The Board proposes the rule amendment in order to clarify the definitions of client and enterprise; to provide the correct citation for “assembled financial statements;” to update language concerning the certified public .... 7529351 8/21/2009
Vol. 35/33
View Text Development
61H1-20.003
......
The Board proposes the rule amendment in order to clarify the definitions of client and enterprise; to provide the correct citation for “assembled financial statements;” to update language concerning the certified public .... 7444476 7/31/2009
Vol. 35/30
View Text Development
61H1-20.007
......
The Board proposes to review the existing language in the rules to determine whether changes are necessary. 4269278 6/22/2007
Vol. 33/25
View Text Development
61H1-20.007
......
The Board proposes to review the existing language in the rules to determine whether changes are necessary. 362118 5/26/2006
Vol. 32/21
View Text Final
61H1-20.0092
Government Auditing Standards 2080861 Effective:
09/29/2002